In a factory, working for six days in a week, a machinist is paid at the rate of 35 per day basic pay plus D.A. at 120% of basic. He is allowed to take off 30 minutes during his 8 hours-shift for meals-break and a 10 minutes' recess for rest. During a week, his card showed that his time was chargeable to : Job A-14 hours; Job B-10 hours; and Job C--12 hours. The time not booked was wasted for waiting the jobs. In cost.accounting, how would you allocate the wages of the worker for the week